A desk tax audit is not just a formality, but an essential control tool that affects the interests of every taxpayer. Modern legislation clearly defines the rights and obligations of the parties, as well as the deadlines and consequences of each stage of this procedure.
The right to familiarize oneself and to challenge
The taxpayer has the full right to familiarize themselves with the results of the desk audit. If violations are detected during the audit, the tax authority is obliged to issue a desk audit report. This document must be delivered to the person being audited no later than five business days from the date of its issuance. The report details all the detected violations, provides references to the relevant legislation, and calculates the additional tax charges.
Once the taxpayer receives the report, they can and should exercise their right to defense. Within one month, they have the right to submit written objections. These objections are reviewed by the head of the tax authority, who then makes a final decision on whether to impose liability or not. This procedure ensures that individuals and organizations have a real opportunity to challenge the findings of the tax authority and protect their interests.
The timing of the audit and the issuance of the report
The desk audit is conducted within three months from the date of submission of the tax declaration (two months for VAT, but it can be extended to three months if necessary). If no violations are detected, the audit is automatically completed, and the taxpayer does not receive a separate notification.
If errors or discrepancies are identified, a report is issued within 10 business days after the end of the audit. A copy of the report is delivered to the taxpayer within five business days from the date of its issuance. After this, the taxpayer has one month to submit objections, and the head of the tax authority is obliged to review the materials and make a decision within 10 business days after the expiration of the objection period.
The obligation to notify and the consequences of ignoring
The tax authorities are obliged to notify the taxpayer of the audit results only if violations are detected, by issuing a report. If no violations are detected, no separate notification is sent.
Ignoring the tax authority's requirements (such as not providing explanations or documents upon request) can have serious consequences, including additional tax charges, penalties, and fines. Failure to provide explanations is subject to a fine, and ignoring the requirements can result in the risk of account blocking and additional financial losses. Therefore, an active taxpayer's position and timely response to the tax inspectorate's requests are essential for protecting one's rights and minimizing risks.
The system of desk audits is based on a balance between the interests of the state and the taxpayer. The law provides real tools for protection, such as the right to review the audit report, a deadline for submitting objections, and clear procedures for resolving disputes. However, these opportunities only work if the taxpayer takes responsibility for their obligations and deadlines.
